The biggest tariff refund in U.S. history is happening right now.
And most Importers are blindly walking into this… The Supreme Court said IEEPA tariffs are illegal. Billions of dollars need to be refunded AND you have a limited window to claim refunds. If you have your refund claim documents in order…
- Recover duties paid between April 2025 and February 2026
- Collect statutory interest on top of the principal
- Avoid filing errors that delay your money
But here’s the thing… A single mistake can knock you out of the line.
What you’ll uncover:
- The Scale of the IEEPA Refund Opportunity
- Why Refund Claim Documentation Is Make-or-Break
- Common Mistakes That Delay Refunds
- How a Legal Partner Protects Your Recovery
- What to Look For in a Tariff Refund Lawyer
The Scale of the IEEPA Refund Opportunity
Let’s talk numbers.
Approximately $166 billion in IEEPA tariffs were paid by over 330,000 importers covering 53 million shipments from April 2025 through February 2026. This equates to a huge mountain of cash that the government is holding onto. Cash that should legally be returned to importers.
The Supreme Court struck down those tariffs in February of 2026. The CIT ruled that CBP must begin issuing refunds. CBP opened up the CAPE refund portal on April 20th, 2026.
Here’s where it gets messy:
No importer will receive a full refund. Phase 1 will only pay refunds on unliquidated entries and entries that were liquidated within 80 days. Entries outside of those 80 days are ineligible.
If you happen to be the importer of record for IEEPA tariff refunds, then refunds are sent directly to you. However, your documentation on your refund claim needs to be bullet proof. 7501 entry summaries, evidence of duty paid, and chapter 99 codes must correspond.
This is where most companies trip up.
Why Refund Claim Documentation Is Make-or-Break
CBP is not going to chase you for missing paperwork.
An incomplete filing is automatically denied. One article says incomplete documentation leads to denials and more CBP scrutiny.
That last word matters. Scrutiny.
During an in-depth review of your refund claim by CBP, they will also review all supporting documentation. Classification. Country of origin. Value. Messy claims could trigger a comprehensive audit.
Think about it:
You are asking the government for money back. Your documentation must include:
- Provide list of all CBP entry summary numbers where duties were paid under IEEPA
- ACE Portal access with proper Importer sub-account permissions
- Active ACH bank enrollment for electronic refund delivery
- Matching liquidation status records for each entry
- Supporting records for any contested entries
Please Note: Once CAPE has accepted your submission, you will not be able to make any changes to that submission. If you file the wrong list, that is your final submission for that list.
Common Mistakes That Delay Refunds
The rush to file has already started.
Imports submitted over 11.2 million claims in less than a week. Few got through both validations the first time around.
So what is going wrong?
Filing Without ACE Access
You need an ACE Secure Data Portal account to submit a CAPE Declaration. Approximately 6% of importers have registered for ACE. Most companies aren’t ready to file.
Bundling Entries Incorrectly
An entry can only be on one accepted declaration. If you bundle them incorrectly some will be accepted and others will be rejected. You then have to go in and file another declaration for the rejected ones leaving you at the bottom of the line.
Missing the 80-Day Window
Phase 1 entries are limited to those made within 80 days of liquidation. If your entries are older than 80 days you must file a complaint in Court of International Trade. Wait too long and your simple refund turns into a lawsuit.
Skipping the ACH Setup
CBP will no longer issue paper checks. If your banking information is not on file with ACE Portal, no refund will be issued.
These are not typos. They cost actual dollars. These are errors a law partner would catch prior to filing.
How a Legal Partner Protects Your Recovery
Most importers think a customs broker is enough.
That may be true for straightforward Phase 1 claims. However, the IEEPA refund landscape is far from simple. The administration has made clear it will fight refunds aggressively.
Here is what makes them different:
A customs broker deals with entries. A law partner deals with strategy. They assess your total exposure:
- Entries that fall outside Phase 1 and need CIT litigation
- Liquidated entries past the 80-day protest window
- Risk of government offsets against other duties owed
- Downstream lawsuits from customers who paid passed-through tariffs
That last piece is a big one. Downstream purchasers have filed lawsuits against importers who passed through IEEPA tariffs. Refunding the money is just step one. Defending against having to give it back is step two.
A good legal partner thinks about both at the same time.
Handling Liquidated Entries
Entries already liquidated and outside the 80 day protest period are the most difficult. They never make it through CAPE.
You have to file a formal protest OR CIT filing OR both. Brokers can’t do that. You need a licensed customs trade attorney.
Avoiding False Claim Risks
Submitting a CAPE Declaration is legally declaring that your information is correct. Submit incorrect information and you will be subject to investigations on false claims. Your information will be reviewed by your legal partner prior to filing.
What to Look For in a Tariff Refund Lawyer
Not every law firm handles tariff work.
You want someone who lives and breathes customs law. Someone who has actually filed CIT cases. Someone who knows how the employees at CBP think.
Look for:
- Customs trade experience: They should be intimately familiar with the differences between Section 232, Section 301, and IEEPA tariffs off the top of their head.
- CIT court access: Some will only refund if litigated. Ensure they’ve argued cases there.
- Documentation systems: They should have processes for organizing huge volumes of entry data.
- Clear communication: You want updates, not legalese.
- Reasonable fees: Some firms charge a percentage. Others bill hourly. Pick what fits.
Great partners provide a complimentary initial review. They review your entries, provide an estimate of your exposure and advise if they can assist.
Bringing It All Together
Tariff recovery is the biggest financial opportunity most importers will ever see.
However, it’s not going to magically fall into your lap. You must file. You must document. You must fight for what you are owed. And, you have to do it before time runs out.
To quickly recap:
- IEEPA refunds are flowing right now through the CAPE portal
- Solid refund claim documentation decides if your filing gets paid
- Common mistakes can knock you out of Phase 1 entirely
- Legal partners catch errors and handle complex liquidated entries
- The right lawyer protects your refund from offsets and lawsuits
First movers who file clean-up will get paid first. Choose your partner wisely.
